Cash-Flow Tax /

The cash-flow tax has been proposed as an alternative to corporate income tax on grounds of clarity and simplicity in defining the tax base in the face of widespread departures from the comprehensive income tax in actual practice. Variants of the tax, with their advantages and disadvantages, demonst...

Disgrifiad llawn

Manylion Llyfryddiaeth
Prif Awdur: Schutte, Christian
Awduron Eraill: Shome, Parthasarathi
Fformat: Cylchgrawn
Iaith:English
Cyhoeddwyd: Washington, D.C. : International Monetary Fund, 1993.
Cyfres:IMF Working Papers; Working Paper ; No. 1993/002
Mynediad Ar-lein:Full text available on IMF